(11) Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities were as follows: | | | | | | | | |
| As of
September 30,
2016 | | As of
December 31,
2015 | | | | | | (in thousands) | Property taxes | $ | 2,271 |
| | $ | 1,371 |
| Current interest rate swap liabilities | — |
| | 119 |
| Accrued interest | 18,521 |
| | 458 |
| Railcar maintenance accruals | 1,280 |
| | 209 |
| Affiliates (1) | 2,305 |
| | 2,334 |
| Other accrued expenses and liabilities | 1,688 |
| | 1,192 |
| | $ | 26,065 |
| | $ | 5,683 |
|
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| | (1) | Accrued expenses and other current liabilities include amounts owed by the Partnership to CVR Energy and its subsidiaries, which are related parties, under the feedstock and shared services agreement and the services agreement. Refer to Note 15 ("Related Party Transactions") for additional discussion. |
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